Document "ApplicationForGrantingIndividualIncomeTaxDeductions" — technical description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document records applications from individuals (employees) for tax deductions on individual income tax (IIT) in the Republic of Kazakhstan. It is used by HR specialists and payroll accountants to register an employee’s entitlement to deductions (standard deduction, education deductions, medical deductions, deductions for large families, etc.) with an indication of their validity period. The document is created upon receipt of an application from an employee or when the set of deductions changes. Once posted, it generates records in information registers that are used in calculating IIT.

Context of RK 2026 regulations (values on which the deductions registered by the document are based):

• Standard (base) IIT tax deduction — 30 MCI per month, but no more than 360 MCI per year.
• MCI = 4,325 ₸, MMW = 85,000 ₸.
• IIT rates: 10% up to 8,500 MCI of annual income and 15% above this threshold.
• Related withholdings/contributions affecting the taxable base: MPC 10% (base ceiling 50 MMW), EMPC 3.5%, CHIC 2%, CSHI 3%, SC 5%, social tax 6%.

The document itself does not store monetary amounts and rates — it records the entitlement to a deduction; specific amounts are applied when calculating payroll and IIT according to the applicable regulations.

2. Header attributes and tabular sections

2.1 Header attributes

The check for required fields is performed by the platform: if a required field is empty, posting is blocked with the message “Field … is not filled in”.

2.2 Tabular section “Deductions”

Standard deductions applied in a fixed (statutory) amount.

2.3 Tabular section “OtherDeductions”

Deductions with an individual amount and their own validity period (for example, for education, medicine, voluntary pension contributions).

3. Forms

4. Key module procedures

Below are the procedures/functions according to the evidence (release 3.0.68.1; in 3.0.74.2 the names are retained, line numbers were not recorded) and the typical handlers of this object type.

4.1 Manager module (ManagerModule)

• СформироватьДвиженияИПНЗаявлениеНаПредоставлениеВычета — prepares the movement parameters based on the tabular sections “Deductions” and “OtherDeductions”, checks the employee’s citizenship to determine the applicability of deductions, and generates record sets in information registers (dimensions: Employee, Organization, Month, IITDeductionType).

4.2 Module of the ФормаДокумента form

• КонтрольМесяца — checks that the application month is not earlier than the accounting control date. When Объект.Месяц < ДатаКонтроля, it issues the message “The application applies from %1”.
• ПроверитьКорректностьМесяцев — checks that the month of the start of validity does not exceed the month of the end; otherwise — “The application’s start month exceeds the end month”.
• ИнформацияОВозможностиПроведенияОбработкаНавигационнойСсылки — handles transitions via the form’s formatted links; when НавигационнаяСсылкаФорматированнойСтроки = "ОтменаЗаявления", it forms the state “The application for termination of deductions has been cancelled”.

4.3 Typical handlers of the object module (ObjectModule)

• ОбработкаПроведения — invokes the generation of movements (via the manager logic), fills in the register record sets.
• ОбработкаЗаполнения — filling in attributes when entering on the basis of / by default.
• ПередЗаписью / ОбработкаПроверкиЗаполнения — checking required attributes (Organization, Employee, Month, IITDeductionType in the rows).

5. Posting and movements

The document does not generate accounting entries — it is not a financial document and does not affect the RK chart of accounts (accounts 1210/1030/1330/3310/3130/6010/7010, VAT rate 16%, etc. have no relation to this document). When posting, movements are generated in three information registers:

Posting logic:

1. The function СформироватьДвиженияИПНЗаявлениеНаПредоставлениеВычета (ManagerModule) collects parameters from the tabular sections.
2. The employee’s citizenship is checked — the applicability of deductions depends on it.
3. Records are generated with the dimensions Employee, Organization, Month, IITDeductionType.

The generated records are subsequently read by the payroll and IIT calculation mechanism: when computing the tax, the taxable base is reduced by the standard deduction (30 MCI/month, no more than 360 MCI/year) and by other deductions within their amounts and validity periods.

6. Related objects and entry on the basis

Consumers of movements (read the document’s registers):

• Documents and algorithms for payroll and withholding calculation that compute IIT (accounting for deductions from ВычетыФизическихЛицИПН, ПрочиеВычетыФизическихЛицИПН, ПрименениеВычетовИПН).
• Regulated reporting on IIT and social payments.

Related catalogs:

• Справочник.Сотрудники / Справочник.ФизическиеЛица — the subject of the application.
• Справочник.Организации — the organization.
• ВидВычетаИПН (enumeration/catalog of deduction types) — the set of deductions.

Entry on the basis. The document is usually entered manually upon the fact of an employee submitting an application; it does not provide for standard entry on the basis of financial documents. Entry/copying from the list form and group change of attributes (for example, Ответственного) for a set of applications are possible.

7. Extension points

• Event subscriptions (ПередЗаписью, ПриЗаписи, ОбработкаПроведения) — additional control of the set of deductions and notifications to HR staff.
• Configuration extension of the ФормаДокумента form — adding custom checks (for example, control of the package of supporting documents for other deductions) by borrowing the procedures КонтрольМесяца, ПроверитьКорректностьМесяцев.
• Additional attributes and information (SSL mechanism) — recording the number/date of the incoming application, links to scans.
• Additional movement handlers — if necessary, writing to your own information registers in parallel with the standard ones (in the manager’s movement generation procedure via an extension).
• Additional reports and processors — analytics of deduction application by employees/months based on the registers ПрименениеВычетовИПН and ВычетыФизическихЛицИПН.

Typical errors (from the code, release 3.0.68.1)

Requires verification in the version: the exact error string names and module line numbers are given per release 3.0.68.1; in 3.0.74.2 the logic is the same, but the wording may differ slightly.